HOW DOES YOUR STATE COMPARE?

Transcription

1 &FIGURES FACTS HOW DOES YOUR STATE COMPARE? 2015

2 In 1941, we introduced our first edition of Facts & Figures. There is need for concise and accurate data, we wrote. Facts give a broader perspective; facts dissipate predilections and prejudices... [and] this collection of data is an important step to meet the challenge presented by the broad problems of public finance. Facts & Figures 2015: How Does Your Compare? builds on these seven decades of tradition. Mailed to every state legislator and governor, this handbook is designed to be a pocket- and purse-sized guide to state rankings on tax rates, collections, burdens, and more. The tables were compiled by Tax Foundation staff and edited by policy analyst Jared Walczak. We hope these facts contribute to a healthy public debate. Scott A. Hodge President Tax Foundation Joseph D. Henchman Vice President, Projects Tax Foundation 2015 Tax Foundation. All rights reserved. Printed in the United s of America ISBN: Tax Foundation 1325 G Street NW, Suite 950 Washington, DC TaxFoundation.org

3 As a nonpartisan, educational organization, the Tax Foundation has earned a reputation for independence and credibility. All Tax Foundation research is guided by the principles of sound tax policy, which should serve as touchstones for policymakers and taxpayers everywhere. SIMPLICITY: Administrative costs are a loss to society, and complicated taxation undermines voluntary compliance by creating incentives to shelter and disguise income. TRANSPARENCY: Tax legislation should be based on sound legislative procedures and careful analysis. A good tax system requires that taxpayers be informed and understand how tax assessment, collection, and compliance works. There should be open hearings, and revenue estimates should be fully explained and replicable. NEUTRALITY: Taxes should not encourage or discourage certain economic decisions. The purpose of taxes is to raise needed revenue, not to favor or punish specific industries, activities, and products. STABILITY: When tax laws are in constant flux, long-range financial planning is difficult. Lawmakers should avoid enacting temporary tax laws, including tax holidays and amnesties. NO RETROACTIVITY: As a corollary to the principle of stability, taxpayers should be able to rely with confidence on the law as it exists when contracts are signed and transactions are completed. BROAD BASES AND LOW RATES: As a corollary to the principle of neutrality, lawmakers should avoid enacting targeted deductions, credits, and exclusions. If tax preferences are kept to a minimum, substantial revenue can be raised with low tax rates. Broad-based taxes also produce relatively stable tax revenues from year to year. Visit taxfoundation.org for data, research, analysis, and commentary on important tax issues. CONNECT: youtube.com/taxfoundation taxfoundation.org/subscribe

4 Facts & Figures 2015 How Does Your Compare? Table of Contents Number Title Date Taxes and Tax Measures 1 Tax Freedom Day Local Tax Burdens Business Tax Climate Index Tax Collections Per Capita Revenue Per Capita and Local Tax Collections Per Capita and Local Revenue Per Capita Sources of and Local Tax Collections Federal Aid as a Percentage of Revenue Federal Income Tax Payments by Income Percentile Federal Tax Rates 2015 Individual Income Taxes 12 Individual Income Tax Rates Individual Income Tax Collections Per Capita and Local Individual Income Tax Collections Per Capita 2012 Corporate Income Taxes 15 Corporate Income Tax Rates Corporate Income Tax Collections Per Capita and Local Corporate Income Tax Collections Per Capita Gross Receipts Taxes 2015 General Sales Taxes 19 and Local Sales Tax Rates General Sales Tax Collections Per Capita and Local General Sales Tax Collections Per Capita 2012

5 Table of Contents (continued) Excise Taxes 22 Gasoline Tax Rates Share of and Local Road Spending Covered by and Local Tolls, User Fees, and User 2012 Taxes 24 Cigarette Excise Tax Rates Spirits Excise Tax Rates Wine Excise Tax Rates Beer Excise Tax Rates and Local Cell Phone Tax Rates Sales Tax Treatment of Groceries, Candy, and Soda and Local Excise Tax Collections Per Capita 2012 Property Taxes 31 Property Taxes Paid as a Percentage of Owner-Occupied 2013 Housing Value 32 and Local Property Tax Collections Per Capita Capital Stock Tax Rates 2015 Estate and Inheritance Taxes 34 Estate Tax Rates and Exemptions Inheritance Tax Rates and Exemptions 2015 Debt 36 Debt Per Capita and Local Debt Per Capita 2012 Data 38 Income Per Capita People Per Household

6 Table 1. Tax Freedom Day Calendar Year 2014 Tax Freedom Day U.S. April 21 Ala. April 7 46 Alaska April Ariz. April Ark. April Calif. April 30 4 Colo. April Conn. May 9 1 Del. April Fla. April Ga. April Hawaii April Idaho April Ill. April 28 7 Ind. April Iowa April Kans. April Ky. April 8 44 La. March Maine April Md. April 28 7 Mass. April 29 5 Mich. April Minn. April 29 5 Miss. April 2 49 Mo. April Tax Freedom Day Mont. April Nebr. April Nev. April 8 44 N.H. April N.J. May 9 1 N.M. April 8 44 N.Y. May 4 3 N.C. April N.D. April 25 9 Ohio April Okla. April Ore. April Pa. April R.I. April S.C. April 9 43 S.D. April 4 48 Tenn. April 5 47 Tex. April Utah April Vt. April Va. April Wash. April 24 9 W.Va. April Wis. April Wyo. April D.C. April 18 (19) Note: Tax Freedom Day represents how long Americans as a whole work into the year before they have earned enough money to pay all federal, state, and local taxes for the year. New Tax Freedom Day data is released every spring at TaxFreedomDay.org. A rank of 1 indicates a state s populace works the longest time to reach Tax Freedom Day; a rank of 50 indicates the state in which Tax Freedom Day arrives the earliest. Source: Tax Foundation, Tax Freedom Day 2014 (April 2014), TaxFreedomDay.org. Taxes and Tax Measures

7 Table 2. -Local Tax Burdens Fiscal Year Local Tax Burden as a Share of Income Total Tax Burden (per capita) U.S. 9.8% $4,217 Ala. 8.3% 41 $2,886 Alaska 7.0% 49 $3,319 Ariz. 8.9% 34 $3,194 Ark. 10.3% 12 $3,405 Calif. 11.4% 4 $5,136 Colo. 9.0% 32 $4,220 Conn. 11.9% 3 $7,150 Del. 10.1% 15 $4,209 Fla. 9.2% 31 $3,699 Ga. 8.8% 35 $3,237 Hawaii 9.6% 20 $4,259 Idaho 9.5% 24 $3,189 Ill. 10.2% 13 $4,658 Ind. 9.5% 22 $3,385 Iowa 9.3% 29 $3,740 Kans. 9.4% 26 $3,849 Ky. 9.5% 23 $3,169 La. 7.6% 46 $2,872 Maine 10.2% 14 $3,836 Md. 10.6% 7 $5,598 Mass. 10.3% 11 $5,586 Mich. 9.6% 21 $3,505 Minn. 10.7% 6 $4,858 Miss. 8.4% 40 $2,620 Mo. 9.0% 33 $3,380 Mont. 8.6% 38 $3,137 Nebr. 9.4% 25 $3,991 Nev. 8.1% 43 $3,221 N.H. 8.0% 44 $3,769 N.J. 12.3% 2 $6,675 N.M. 8.6% 37 $3,044 N.Y. 12.6% 1 $6,622 N.C. 9.8% 17 $3,564 Taxes and Tax Measures

8 Table 2. Continued -Local Tax Burdens Fiscal Year Local Tax Burden as a Share of Income Total Tax Burden (per capita) N.D. 8.8% 36 $4,057 Ohio 9.7% 18 $3,687 Okla. 8.5% 39 $3,187 Ore. 10.1% 16 $3,861 Pa. 10.3% 10 $4,374 R.I. 10.5% 8 $4,676 S.C. 8.3% 42 $2,784 S.D. 7.1% 48 $3,052 Tenn. 7.6% 45 $2,777 Tex. 7.5% 47 $3,088 Utah 9.4% 28 $3,304 Vt. 10.5% 9 $4,351 Va. 9.2% 30 $4,469 Wash. 9.4% 27 $4,366 W.Va. 9.7% 19 $3,160 Wis. 11.0% 5 $4,477 Wyo. 6.9% 50 $3,500 D.C. 9.7% (20) $6,641 Note: Data for years 1977 to present are available at TaxFoundation.org. Payments made to out-of-state governments are tallied in taxpayers state of residence where possible. For methodology and a complete list of data sources, see Tax Foundation Working Paper No. 10. See table 39 for average people per household by state. D.C. s rank does not affect other states rankings, but the figure in parentheses indicates where it would rank if included. Source: Tax Foundation, Annual -Local Tax Burdens FY 2011 (April 2014),TaxFoundation.org/Burdens. Taxes and Tax Measures

9 Table Business Tax Climate Index As of July 1, 2014 Overall Index Corp. Tax ing on Five Component Taxes Ind. Income Tax Sales Tax Unemp. Ins. Tax Prop. Tax Ala Alaska Ariz Ark Calif Colo Conn Del Fla Ga Hawaii Idaho Ill Ind Iowa Kans Ky La Maine Md Mass Mich Minn Miss Mo Mont Nebr Nev N.H N.J N.M N.Y N.C N.D Taxes and Tax Measures

10 Table 3. Continued 2015 Business Tax Climate Index As of July 1, 2014 Overall Index Corp. Tax ing on Five Component Taxes Ind. Income Tax Sales Tax Unemp. Ins. Tax Prop. Tax Ohio Okla Ore Pa R.I S.C S.D Tenn Tex Utah Vt Va Wash W.Va Wis Wyo D.C. (45) (38) (35) (42) (27) (44) Note: A rank of 1 indicates the state s tax system is more favorable for business; a rank of 50 indicates the state s tax system is less favorable for business. Snapshot data is law as of July 1, Component rankings do not average to total. s without a given tax rank equally as number 1 in that component. D.C. s rank does not affect other states rankings, but the figure in parentheses indicates where it would rank if included. Source: Tax Foundation, 2015 Business Tax Climate Index (Oct. 2014), TaxFoundation.org/Index. Taxes and Tax Measures

11 Table 4. Tax Collections Per Capita Fiscal Year 2013 Collections Per Capita U.S. $2,689 Ala. $1, Alaska $7,005 2 Ariz. $2, Ark. $2, Calif. $3, Colo. $2, Conn. $4,505 4 Del. $3,632 9 Fla. $1, Ga. $1, Hawaii $4,361 5 Idaho $2, Ill. $3, Ind. $2, Iowa $2, Kans. $2, Ky. $2, La. $1, Maine $2, Md. $3, Mass. $3, Mich. $2, Minn. $3,895 6 Miss. $2, Mo. $1, Collections Per Capita Mont. $2, Nebr. $2, Nev. $2, N.H. $1, N.J. $3, N.M. $2, N.Y. $3,756 8 N.C. $2, N.D. $7,438 1 Ohio $2, Okla. $2, Ore. $2, Pa. $2, R.I. $2, S.C. $1, S.D. $1, Tenn. $1, Tex. $1, Utah $2, Vt. $4,597 3 Va. $2, Wash. $2, W.Va. $2, Wis. $2, Wyo. $3,771 7 Note: See Table 39 for average people per household by state. D.C. is designated as a local entity by the U.S. Census Bureau and thus not included here. Source: U.S. Census Bureau; Tax Foundation. Taxes and Tax Measures

12 Table 5. Revenue Per Capita Fiscal Year 2013 Revenue Per Capita U.S. $5,428 Ala. $4, Alaska $16,760 1 Ariz. $4, Ark. $5, Calif. $5, Colo. $4, Conn. $7,080 8 Del. $8,459 5 Fla. $3, Ga. $3, Hawaii $7,748 7 Idaho $4, Ill. $5, Ind. $5, Iowa $6, Kans. $5, Ky. $5, La. $5, Maine $6, Md. $5, Mass. $6,925 9 Mich. $5, Minn. $6, Miss. $5, Mo. $4, Revenue Per Capita Mont. $5, Nebr. $5, Nev. $4, N.H. $4, N.J. $6, N.M. $6, N.Y. $8,423 6 N.C. $4, N.D. $11,314 2 Ohio $5, Okla. $5, Ore. $5, Pa. $5, R.I. $6, S.C. $4, S.D. $4, Tenn. $4, Tex. $4, Utah $5, Vt. $8,998 4 Va. $5, Wash. $5, W.Va. $6, Wis. $5, Wyo. $10,229 3 Note: Revenue refers to the U.S. Census Bureau s General Revenue classification. This measure includes taxes, fees, licenses, and intergovernmental revenue but excludes revenue from government enterprises such as utilities and liquor stores, as well as insurance trust revenue. See Table 39 for average people per household by state. D.C. is designated as a local entity by the U.S. Census Bureau and thus not included here. Source: U.S. Census Bureau; Tax Foundation. Taxes and Tax Measures

13 Table 6. and Local Tax Collections Per Capita Fiscal Year 2012 Collections Per Capita U.S. $4,439 Ala. $2, Alaska $11,926 1 Ariz. $3, Ark. $3, Calif. $4, Colo. $4, Conn. $6,953 4 Del. $4, Fla. $3, Ga. $3, Hawaii $5,357 8 Idaho $3, Ill. $5, Ind. $3, Iowa $4, Kans. $4, Ky. $3, La. $3, Maine $4, Md. $5, Mass. $5,591 7 Mich. $3, Minn. $5,241 9 Miss. $3, Mo. $3, Collections Per Capita Mont. $3, Nebr. $4, Nev. $3, N.H. $3, N.J. $6,083 6 N.M. $3, N.Y. $7,765 3 N.C. $3, N.D. $9,561 2 Ohio $4, Okla. $3, Ore. $3, Pa. $4, R.I. $4, S.C. $3, S.D. $3, Tenn. $3, Tex. $3, Utah $3, Vt. $5, Va. $4, Wash. $4, W.Va. $3, Wis. $4, Wyo. $6,724 5 D.C. $9,471 (3) Note: D.C. s rank does not affect other states rankings, but the figure in parentheses indicates where it would rank if included. Source: U.S. Census Bureau; Tax Foundation. Taxes and Tax Measures

14 Table 7. and Local Revenue Per Capita Fiscal Year 2012 Collections Per Capita U.S. $8,308 Ala. $7, Alaska $23,626 1 Ariz. $6, Ark. $7, Calif. $8, Colo. $7, Conn. $10,058 6 Del. $9,637 8 Fla. $6, Ga. $6, Hawaii $9, Idaho $6, Ill. $8, Ind. $7, Iowa $9, Kans. $8, Ky. $7, La. $8, Maine $8, Md. $8, Mass. $9,696 7 Mich. $7, Minn. $9, Miss. $8, Mo. $6, Collections Per Capita Mont. $7, Nebr. $8, Nev. $6, N.H. $7, N.J. $9,527 9 N.M. $8, N.Y. $13,037 4 N.C. $7, N.D. $15,012 3 Ohio $8, Okla. $7, Ore. $8, Pa. $8, R.I. $9, S.C. $7, S.D. $7, Tenn. $6, Tex. $7, Utah $7, Vt. $10,107 5 Va. $7, Wash. $8, W.Va. $8, Wis. $8, Wyo. $15,380 2 D.C. $17,784 (2) Note: Revenue refers to the U.S. Census Bureau s General Revenue classification. This measure includes taxes, fees, licenses, and intergovernmental revenue but excludes revenue from government enterprises such as utilities and liquor stores, as well as insurance trust revenue. See Table 39 for average people per household by state. D.C. s rank does not affect other states rankings, but the figure in parentheses indicates where it would rank if included. Source: U.S. Census Bureau; Tax Foundation. Taxes and Tax Measures

15 Table 8. Sources of and Local Tax Collections, Percentage of Total from Each Source Fiscal Year 2012 Property General Sales Ind. Income Corporate Income Other Taxes (a) U.S. 32.1% 22.7% 22.1% 3.5% 19.5% Ala. 18.0% 29.2% 21.9% 2.9% 28.0% Alaska 17.4% 2.4% 0.0% 7.7% 72.6% Ariz. 30.9% 38.8% 13.9% 2.9% 13.5% Ark. 18.8% 36.0% 23.1% 3.9% 18.2% Calif. 28.1% 22.3% 30.0% 4.3% 15.3% Colo. 32.8% 25.6% 23.0% 2.3% 16.2% Conn. 37.8% 15.2% 29.5% 2.5% 15.0% Del. 16.6% 0.0% 29.8% 6.4% 47.3% Fla. 38.1% 18.7% 25.1% 7.9% 10.2% Ga. 32.1% 28.4% 25.2% 1.8% 12.6% Hawaii 17.7% 39.0% 20.8% 1.1% 21.5% Idaho 28.7% 25.2% 25.0% 3.9% 17.2% Ill. 38.4% 14.5% 23.3% 5.3% 18.5% Ind. 26.5% 27.0% 24.9% 3.2% 18.4% Iowa 33.5% 23.7% 23.1% 3.1% 16.6% Kans. 31.4% 29.7% 23.1% 2.5% 13.2% Ky. 20.8% 20.3% 30.9% 4.6% 23.4% La. 21.5% 39.3% 14.6% 1.7% 23.0% Maine 38.7% 17.3% 23.5% 3.8% 16.7% Md. 26.7% 13.5% 38.0% 2.9% 18.9% Mass. 36.9% 13.7% 32.3% 5.4% 11.7% Mich. 36.7% 24.7% 20.3% 2.2% 16.2% Minn. 28.0% 18.0% 28.4% 3.8% 21.8% Miss. 26.7% 31.6% 15.5% 4.1% 22.1% Mo. 28.2% 25.6% 26.7% 1.9% 17.6% Mont. 38.1% 0.0% 24.9% 3.7% 33.4% Nebr. 36.4% 23.2% 22.6% 2.9% 14.9% Nev. 26.8% 35.4% 0.0% 0.0% 37.8% N.H. 64.7% 0.0% 1.5% 9.9% 23.8% N.J. 48.1% 15.0% 20.7% 3.6% 12.6% N.M. 18.9% 38.8% 15.2% 3.7% 23.4% Taxes and Tax Measures

16 Table 8. Continued Sources of and Local Tax Collections, Percentage of Total from Each Source Fiscal Year 2012 Property General Sales Ind. Income Corporate Income Other Taxes (a) N.Y. 31.4% 16.4% 31.3% 6.9% 14.0% N.C. 25.8% 22.7% 30.1% 3.5% 17.8% N.D. 12.0% 19.3% 6.5% 3.3% 58.9% Ohio 29.0% 21.6% 28.7% 0.8% 20.0% Okla. 17.3% 32.4% 20.9% 3.4% 26.1% Ore. 34.1% 0.0% 39.4% 3.3% 23.2% Pa. 29.9% 17.2% 25.1% 3.8% 24.0% R.I. 44.9% 16.1% 20.7% 2.4% 16.0% S.C. 34.2% 23.1% 21.7% 1.8% 19.2% S.D. 34.8% 39.6% 0.0% 2.1% 23.5% Tenn. 25.7% 42.6% 0.9% 6.1% 24.6% Tex. 41.2% 31.3% 0.0% 0.0% 27.5% Utah 28.0% 26.1% 25.8% 2.7% 17.3% Vt. 42.9% 10.9% 18.6% 3.0% 24.6% Va. 34.2% 13.7% 30.8% 2.5% 18.8% Wash. (b) 31.3% 33.8% 0.0% 0.0% 34.9% W.Va. 20.3% 18.1% 24.9% 2.7% 34.0% Wis. 37.9% 17.5% 25.5% 3.5% 15.6% Wyo. 34.3% 31.3% 0.0% 0.0% 34.4% D.C. 31.6% 18.7% 25.1% 7.9% 16.7% (a) Other Taxes include excise taxes (such as those on alcohol, tobacco, motor vehicles, utilities, and licenses), severance taxes, stock transfer taxes, estate and gift taxes, and other miscellaneous taxes. (b) This table classifies Washington s Business & Occupation (B&O) Tax under Other Taxes. U.S. Census Bureau classifies this as a general sales tax. Note: Percentages may not add to 100% due to rounding. Source: U.S. Census Bureau; Tax Foundation. Taxes and Tax Measures

17 Table 9. Federal Aid as a Percentage of Revenue Fiscal Year 2013 Fed. Aid as a Percentage of General Revenue U.S. 30.0% Ala. 36.1% 9 Alaska 22.4% 48 Ariz. 34.8% 14 Ark. 32.9% 22 Calif. 25.0% 42 Colo. 27.8% 35 Conn. 23.4% 46 Del. 24.8% 45 Fla. 31.5% 28 Ga. 37.3% 7 Hawaii 21.5% 49 Idaho 34.4% 15 Ill. 25.9% 40 Ind. 33.4% 20 Iowa 31.9% 27 Kans. 24.9% 44 Ky. 35.1% 12 La. 41.9% 2 Maine 35.3% 10 Md. 28.6% 33 Mass. 28.7% 32 Mich. 32.8% 23 Minn. 26.4% 39 Miss. 42.9% 1 Mo. 38.2% 5 Fed. Aid as a Percentage of General Revenue Mont. 37.4% 6 Nebr. 32.1% 26 Nev. 25.0% 43 N.H. 27.1% 38 N.J. 25.5% 41 N.M. 36.6% 8 N.Y. 28.0% 34 N.C. 32.5% 25 N.D. 19.0% 50 Ohio 33.6% 19 Okla. 33.8% 17 Ore. 35.0% 13 Pa. 30.4% 29 R.I. 33.6% 18 S.C. 30.2% 30 S.D. 39.0% 4 Tenn. 39.5% 3 Tex. 32.6% 24 Utah 29.0% 31 Vt. 33.2% 21 Va. 22.9% 47 Wash. 27.3% 37 W.Va. 34.1% 16 Wis. 27.7% 36 Wyo. 35.2% 11 Note: Figures are calculated by dividing each state s Intergovernmental Revenue by its General Revenue. General Revenue includes all tax revenue but excludes utility revenue, liquor store revenue, and investment income from state pension funds. D.C. is designated as a local entity by the U.S. Census Bureau and thus not included here. Source: U.S. Census Bureau; Tax Foundation. Taxes and Tax Measures

18 Table 10. Federal Income Tax Payments by Income Percentile Calendar Year 2012 Income Percentile Income Taxes Paid ($ millions) Group's Share of Total AGI Group's Share of Income Taxes Average Tax Rate All Taxpayers $1,184, % 100.0% 12.5% Top 1% $451, % 38.1% 22.8% Top 5% $698, % 58.9% 21.0% Top 10% $831, % 70.2% 19.2% Top 25% $1,024, % 86.4% 16.4% Top 50% $1,152, % 97.2% 14.3% Bottom 50% $32, % 2.8% 3.3% Note: There are 136,080,353 total federal income tax filers. Total Adjusted Gross Income (AGI) is $9,041,744,000,000. The top 1% of earners have AGI above $434;682; the top 5% have above $175,817; the top 10% have above $125,195; the top 25% have above $73,354; and the top 50% have above $36,055. Source: Tax Foundation, Summary of Latest Federal Individual Income Tax Data, Tax Foundation Fiscal Fact No. 445 (Dec. 2014). Taxes and Tax Measures

19 Table 11. Selected Federal Tax Rates 2015 Individual Income Tax Single Rates Brackets 10% > $0 15% > $9,225 25% > $37,450 28% > $90,750 33% > $189,300 35% > $411, % > $413,200 Married Filing Jointly Rates Brackets 10% > $0 15% > $18,450 25% > $74,900 28% > $151,200 33% > $230,450 35% > $411, % > $464,850 Head of Household Rates Brackets 10% > $0 15% > $13,150 25% > $50,200 28% > $129,600 33% > $209,850 35% > $411, % > $439,000 Social Security and Medicare Payroll Taxes (a) 15.3% > $0 2.9% > $118, % > $200,000 Corporate Income Tax Rates Brackets 15% > $0 25% > $50,000 34% > $75,000 39% > $100,000 34% > $335,000 35% > $10,000,000 38% > $15,000,000 35% > $18,333,333 Select Federal Excise Taxes (b) Item Rate Pistols & Revolvers 10.0% Other Firearms 11.0% Ammunition 11.0% Medical Devices 2.3% Indoor Tanning 10.0% Tackle Boxes 3.0% Arrow Shafts 48 /shaft Air Transportation 7.5% Truck Bodies 12.0% Liq. Natural Gas 24.3 /gallon Surface Coal 4.4% or $1.10/ton (a) These are total payroll tax rates. The Social Security tax is split evenly between employer and employee (6.2% each) for all income up to $118,500. The 1.45% medicare tax is levied on both employers and employees on all income. The Additional Medicare Tax of 0.9% is levied only on employees with wages and compensation exceeding $200,000 ($250,000 for joint filers). (b) In state excise tax Tables 22, and 24-28, federal gasoline, alcohol, cell phone, and tobacco excise taxes are included under the Federal line and are in addition to any state taxes. Source: Internal Revenue Service; Commerce Clearing House; American Petroleum Institute; Alcohol and Tobacco Tax and Trade Bureau; Tax Foundation. Taxes and Tax Measures

20 Table 12. Individual Income Tax Rates As of January 1, 2015 Rates Brackets Ala. (e, f) 2.00% > $0 4.00% > $ % > $3,000 Alaska None Ariz. (a) 2.59% > $0 2.88% > $10, % > $25, % > $50, % > $150,000 Ark. (c, d) 0.90% > $0 2.40% > $4, % > $8, % > $12, % > $20, % > $35,099 Calif. (a, d) 1.00% > $0 2.00% > $7, % > $18, % > $28, % > $40, % > $50, % > $259, % > $311, % > $519, % > $1,000,000 Colo. 4.63% of federal taxable income Conn. 3.00% > $0 5.00% > $10, % > $50, % > $100, % > $200, % > $250,000 Rates Brackets Del. (f) 2.20% > $2, % > $5, % > $10, % > $20, % > $25, % > $60,000 Fla. None Ga. 1.00% > $0 2.00% > $ % > $2, % > $3, % > $5, % > $7,000 Hawaii 1.40% > $0 3.20% > $2, % > $4, % > $9, % > $14, % > $19, % > $24, % > $36, % > $48, % > $150, % > $175, % > $200,000 Idaho (a, d) 1.60% > $0 3.60% > $1, % > $2, % > $4, % > $5, % > $7, % > $10, % of federal Ill. adjusted gross income with modifications 3.30% of federal Ind. (f) adjusted gross income with modifications Individual Income Taxes

21 Table 12. Continued Individual Income Tax Rates As of January 1, 2015 Rates Brackets Rates Brackets Iowa Miss. 3.00% > $0 (d, e) 0.36% > $0 4.00% > $5, % > $1, % > $10, % > $3,078 Mo. 4.50% > $6,156 (e, f) 1.50% > $0 6.12% > $13, % > $1, % > $23, % > $2, % > $30, % > $3, % > $46, % > $4, % > $69, % > $5,000 Kans. 4.50% > $6,000 (f) 2.70% > $0 5.00% > $7, % > $15, % > $8,000 Ky. (f) 2.00% > $0 6.00% > $9, % > $3,000 Mont. 4.00% > $4,000 (a, d, e) 1.00% > $0 5.00% > $5, % > $2, % > $8, % > $5, % > $75, % > $7,600 La. (e) 2.00% > $0 5.00% > $10, % > $12, % > $13, % > $50, % > $17,000 Maine (d, h) 6.50% > $5,199 Nebr. (g) 2.46% > $0 7.95% > $20, % > $3,000 Md. (f) 2.00% > $0 5.01% > $18, % > $1, % > $29, % > $2,000 Nev. None 4.75% > $3,000 N.H. (b) 5.00% > $0 5.00% > $100,000 N.J. (f) 1.40% > $0 5.25% > $125, % > $20, % > $150, % > $35, % > $250, % > $40,000 Mass. 5.15% > $0 6.37% > $75,000 Mich. 4.25% of federal 8.97% > $500,000 (f) adjusted gross income N.M. 1.70% > $0 with modification 3.20% > $5,500 Minn. (d) 5.35% > $0 4.70% > $11, % > $25, % > $16, % > $82, % > $154,950 Individual Income Taxes

22 Table 12. Continued Individual Income Tax Rates As of January 1, 2015 Rates Brackets Rates Brackets N.Y. R.I. (d) 3.75% > $0 (d, f, g) 4.00% > $0 4.75% > $60, % > $8, % > $137, % > $11,600 S.C. (d) 3.00% > $2, % > $13, % > $5, % > $21, % > $8, % > $79, % > $11, % > $212, % > $14, % > $1,115,850 S.D. None N.C. 5.75% > $0 Tenn. N.D. (d) 1.22% > $0 (b) 6.00% > $0 2.27% > $36,900 Tex. None 2.52% > $89,350 Utah 5.00% > $0 2.93% > $186,350 Vt. (d) 3.55% > $0 3.22% > $405, % > $36,900 Ohio 7.80% > $89,350 (a, d, 8.80% > $186,350 f, h) 0.528% > $0 8.95% > $405, % > $5,200 Va. 2.00% > $ % > $10, % > $3, % > $15, % > $5, % > $20, % > $17, % > $41,700 Wash. None 4.226% > $83,350 W.Va. 3.00% > $ % > $104, % > $10, % > $208, % > $25,000 Okla. 0.50% > $0 6.00% > $40, % > $1, % > $60, % > $2,500 Wis. (d) 4.00% > $0 3.00% > $3, % > $10, % > $4, % > $21, % > $7, % > $240, % > $8,700 Wyo. None Ore. (d,e,f) 5.00% > $0 D.C. 4.00% > $0 7.00% > $3, % > $10, % > $8, % > $40, % > $125, % > $60,000 Pa. (f) 3.07% > $0 8.95% > $350,000 Individual Income Taxes

23 Table 12. Continued Individual Income Tax Rates As of January 1, 2015 (a) Shows 2015 rates but 2014 brackets for Calif., Idaho, Mont., and Ohio, where laws forbid revenue officials from inflation-indexing brackets until mid-year, and in Ariz., which began indexing in the 2015 tax year. (b) Tax applies to interest and dividend income only. (c) Rates apply to the regular tax table. A special tax table is available for low income taxpayers which reduces their tax payments. (d) Bracket levels are adjusted for inflation each year. (e) These states allow some or all of federal income tax paid to be deducted from state taxable income. (f) Local income taxes are excluded. Thirteen states have county or city level income taxes; the average rate within each jurisdiction is: 0.5% in Ala.; 0.63% in Del.; 1.49% in Ind.; 0.01% in Kans.; 2.08% in Ky.; 2.88% in Md.; 1.7% in Mich.; 0.5% in Mo.; 0.5% in N.J.; 2.11% in N.Y.; 2.25% in Ohio; 0.36% in Ore.; and 2.96% in Pa. Weighted local rates are from the Tax Foundation s 2015 Business Tax Climate Index. (g) N.Y. and Nebr. have tax benefit recapture, by which many highincome taxpayers pay their top tax rate on all income, not just on amounts above the bracket threshold. (h) Ohio has suspended inflation indexing for the years Maine has suspended inflation indexing for the years Note: Brackets are for single taxpayers. Some states double bracket widths for joint filers (Ala., Ariz., Calif., Conn., Hawaii, Idaho, Kans., La., Nebr., Ore.). N.Y. doubles all except the 6.85% bracket. Some states increase but do not double brackets for joint filers (Ga., Maine, Minn., N.M., N.D., Okla., R.I., Vt., Wis.). Md. increases some but not all brackets. N.J. adds a 2.45% rate and doubles some bracket widths. Consult TaxFoundation.org for tables for joint filers and married filing separately. Source: tax statutes, forms, and instructions; Commerce Clearing House; Tax Foundation. Individual Income Taxes

24 Table 13. Individual Income Tax Collections Per Capita Fiscal Year 2013 Collections Per Capita U.S. $983 Ala. $ Alaska. (a) $0 -- Ariz. $ Ark. $ Calif. $1,750 4 Colo. $ Conn. $2,174 1 Del. $1, Fla. (a) $0 -- Ga. $ Hawaii $1, Idaho $ Ill. $1, Ind. $ Iowa $1, Kans. $1, Ky. $ La. $ Maine $1, Md. $1,302 9 Mass. $1,931 3 Mich. $ Minn. $1,658 5 Miss. $ Mo. $ Collections Per Capita Mont. $1, Nebr. $1, Nev. (a) $0 -- N.H. (b) $75 42 N.J. $1,363 7 N.M. $ N.Y. $2,051 2 N.C. $1, N.D. $ Ohio $ Okla. $ Ore. $1,599 6 Pa. $ R.I. $1, S.C. $ S.D. (a) $0 -- Tenn. (b) $41 43 Tex. (a) $0 -- Utah $ Vt. $1, Va. $1,326 8 Wash. (a) $0 -- W.Va. $ Wis. $1, Wyo. (a) $0 -- (a) has no individual income tax. (b) does not tax wage income but does tax interest and dividend income. Note: See Table 39 for average people per household by state. D.C. is designated as a local entity by the U.S. Census Bureau and thus not included here. Source: U.S. Census Bureau; Tax Foundation. Individual Income Taxes

25 Table 14. and Local Individual Income Tax Collections Per Capita Fiscal Year 2012 Collections Per Capita U.S. $983 Ala. $ Alaska. (a) $0 -- Ariz. $ Ark. $ Calif. $1,454 7 Colo. $ Conn. $2,053 2 Del. $1,368 8 Fla. (a) $0 -- Ga. $ Hawaii $1, Idaho $ Ill. $1, Ind. $ Iowa $1, Kans. $1, Ky. $1, La. $ Maine $1, Md. $1,958 3 Mass. $1,804 4 Mich. $ Minn. $1,489 6 Miss. $ Mo. $ Collections Per Capita Mont. $ Nebr. $ Nev. (a) $0 -- N.H. (b) $62 42 N.J. $1,257 9 N.M. $ N.Y. $2,431 1 N.C. $1, N.D. $ Ohio $1, Okla. $ Ore. $1,500 5 Pa. $1, R.I. $1, S.C. $ S.D. (a) $0 44 Tenn. (b) $28 43 Tex. (a) $0 -- Utah $ Vt. $ Va. $1, Wash. (a) $0 -- W.Va. $ Wis. $1, Wyo. (a) $0 -- D.C. $2,379 (2) (a) has no individual income tax. (b) does not tax wage income but does tax interest and dividend income. Note: See Table 39 for average people per household by state. D.C. s rank does not affect other states rankings, but the figure in parentheses indicates where it would rank if included. Source: U.S. Census Bureau; Tax Foundation. Individual Income Taxes

26 Table 15. Corporate Income Tax Rates As of January 1, 2015 Rates Brackets Ala. 6.50% > $0 Alaska 0.00% > $0 2.00% > $25, % > $49, % > $74, % > $99, % > $124, % > $148, % > $173, % > $198, % > $222,000 Ariz. 6.00% > $0 Ark. (a) 1.00% > $0 2.00% > $3, % > $6, % > $11, % > $25, % > $100,000 Calif. 8.84% > $0 Colo. 4.63% > $0 Conn. (b) 9.00% > $0 Del. (c) 8.70% > $0 Fla. 5.50% > $0 Ga. 6.00% > $0 Hawaii 4.40% > $0 5.40% > $25, % > $100,000 Idaho 7.40% > $0 Ill. (d) 7.75% > $0 Ind. (e) 7.00% > $0 Iowa 6.00% > $0 8.00% > $25, % > $100, % > $250,000 Kans. 4.00% > $0 7.00% > $50,000 Ky. 4.00% > $0 5.00% > $50, % > $100,000 Rates Brackets La. 4.00% > $0 5.00% > $25, % > $50, % > $100, % > $200,000 Maine 3.50% > $0 7.93% > $25, % > $75, % > $250,000 Md. 8.25% > $0 Mass. 8.00% > $0 Mich. 6.00% > $0 Minn. 9.80% > $0 Miss. 3.00% > $0 4.00% > $5, % > $10,000 Mo. 6.25% > $0 Mont. 6.75% > $0 Nebr. 5.58% > $0 7.81% > $100,000 Nev. None N.H. 8.50% > $0 N.J. (f) 6.50% > $0 7.50% > $50, % > $100,000 N.M. (g) 4.80% > $0 6.40% > $500, % > $1,000,000 N.Y. 7.10% > $0 N.C. 5.00% > $0 N.D. 1.48% > $0 3.73% > $25, % > $50,000 Ohio (c) Okla. 6.00% > $0 Ore. 6.60% > $0 7.60% > $1,000,000 Pa. 9.99% > $0 R.I. 7.00% > $0 Corporate Income Taxes

27 Table 15. Continued Corporate Income Tax Rates As of January 1, 2015 Rates Brackets S.C. 5.00% > $0 S.D. None Tenn. 6.50% > $0 Tex. (c) Utah 5.00% > $0 Vt. 6.00% > $0 7.00% > $10, % > $25,000 Va. (c) 6.00% > $0 Wash. (c) W.Va. 6.50% > $0 Wis. 7.90% > $0 Wyo. None D.C. 9.40% > $0 (a) Arkansas assesses a surcharge of 3% of the taxpayer s total liability. (b) Rate includes a 20% surtax, which effectively increases the rate from 7.5% to 9%. Surtax is required by businesses with at least $100 million annual gross income. (c) Ohio, Texas, and Washington do not have corporate income taxes but do have gross receipts taxes with rates not strictly comparable to corporate income tax rates. See Table 18 for more information. Delaware and Virginia have gross receipts taxes in addition to corporate income taxes. (d) Illinois rate includes two separate corporate income taxes, one at a 5.25% rate and one at a 2.5% rate. (e) The tax rate in Indiana will decrease to 6.5% on July 1, (f) Corporations with entire net incomes greater than $100,000 pay 9% on all taxable income; corporations with entire net incomes greater than $50,000 and less than or equal to $100,000 pay 7.5% on all taxable income; and corporations with entire net incomes less than or equal to $50,000 pay 6.5% on all taxable income. (g) The tax rate in New Mexico will decrease to 6.6% in Note: In addition to regular income taxes, many states impose other taxes on corporations such as gross receipts taxes and franchise taxes. Some states also impose an alternative minimum tax on coroporations and levy special rates on financial institutions. These are not included here. Source: tax statutes, forms, and instructions; Commerce Clearing House; Tax Foundation. Corporate Income Taxes

28 Table 16. Corporate Income Tax Collections Per Capita Fiscal Year 2013 Collections Per Capita U.S. $143 Ala. $79 41 Alaska $861 1 Ariz. $ Ark. $ Calif. $ Colo. $73 42 Conn. $ Del. (b) $336 4 Fla. $ Ga. $80 40 Hawaii $89 38 Idaho $ Ill. $347 3 Ind. $ Iowa $ Kans. $ Ky. $ La. $55 44 Maine $ Md. $ Mass. $283 6 Mich. $91 37 Minn. $252 8 Miss. $ Mo. $63 43 Collections Per Capita Mont. $ Nebr. $ Nev. (a) $0 -- N.H. $418 2 N.J. $257 7 N.M. $ N.Y. $251 9 N.C. $ N.D. $317 5 Ohio (b) $23 46 Okla. $ Ore. $ Pa. $ R.I. $ S.C. $81 39 S.D. (a) $44 45 Tenn. $ Tex. (a, b) $0 -- Utah $ Vt. $ Va. (b) $94 36 Wash (a, b) $0 -- W.Va. $ Wis. $ Wyo. (a) $0 -- (a) has no corporate income tax, but collections per capita may include special taxes on financial corporations. (b) The U.S. Census Bureau does not classify revenue from gross receipts taxes such as those in Delaware, Ohio, Texas, Virginia, and Washington as corporate tax revenue. See Table 18 for gross receipts taxes. Note: See Table 39 for average people per household by state. D.C. is designated as a local entity by the U.S. Census Bureau and thus not included here. Source: U.S. Census Bureau; Tax Foundation. Corporate Income Taxes

29 Table 17. and Local Corporate Income Tax Collections Per Capita Fiscal Year 2012 Collections Per Capita U.S. $157 Ala. $86 38 Alaska $912 1 Ariz. $ Ark. $ Calif. $210 9 Colo. $96 36 Conn. $ Del. (b) $293 6 Fla. $ Ga. $60 43 Hawaii $58 44 Idaho $ Ill. $272 7 Ind. $ Iowa $ Kans. $ Ky. $ La. $63 41 Maine $ Md. $ Mass. $302 5 Mich. $81 39 Minn. $ Miss. $ Mo. $63 42 Collections Per Capita Mont. $ Nebr. $ Nev. (a) $0 -- N.H. $395 3 N.J. $218 8 N.M. $ N.Y. $539 2 N.C. $ N.D. $311 4 Ohio (b) $30 46 Okla. $ Ore. $ Pa. $ R.I. $ S.C. $54 45 S.D. $72 40 Tenn. $ Tex. (a, b) $0 -- Utah $91 37 Vt. $ Va. (b) $ Wash. (a, b) $0 -- W.Va. $ Wis. $ Wyo. (a) $0 -- D.C. $744 (2) (a) has no corporate income tax. (b) The U.S. Census Bureau does not classify revenue from gross receipts taxes such as those in Delaware, Ohio, Texas, Virginia, and Washington as corporate tax revenue. See Table 18 for gross receipts taxes. Note: See Table 39 for average people per household by state. D.C. s rank does not affect other states rankings, but the figure in parentheses indicates where it would rank if included. Source: U.S. Census Bureau; Tax Foundation. Corporate Income Taxes

30 Table 18. Gross Receipts Taxes As of January 1, 2015 Name of Tax Range of Rates Del. Manufacturers & Merchants License Tax % % Ohio Commercial Activities Tax (CAT) 0.26% Tex. Margin Tax 0.475% % Va. (a) Business/Professional/ Occupational License Tax (BPOL) 0.02% % Wash. Business & Occupation Tax (B&O) 0.13% - 3.3% (a) Virginia s tax is locally levied and rates vary by business and jurisdiction. Approximately half of counties do not levy the tax. Some counties instead levy a capital stock tax. Note: Gross receipts taxes are complex business taxes imposed at a low rate but on a wide base of transactions, resulting in high effective tax rates that can vary by industry. These taxes often include minimum tax liabilities that can result in much higher effective rates for some small businesses. Source: Commerce Clearing House; state revenue departments; Weldon Cooper Center for Public Service. Corporate Income Taxes

31 Table 19. and Local Sales Tax Rates As of Jan 1, 2015 Tax Rate Avg. Local Tax Rate (a) Combined Rate Ala. 4.00% % 8.91% 3 Alaska None % 1.76% 46 Ariz. 5.60% % 8.17% 11 Ark. 6.50% % 9.26% 2 Calif. (b) 7.50% % 8.44% 8 Colo. 2.90% % 7.44% 15 Conn. 6.35% 11 None 6.35% 31 Del. None -- None None -- Fla. 6.00% % 6.65% 29 Ga. 4.00% % 6.96% 24 Hawaii (c) 4.00% % 4.35% 45 Idaho 6.00% % 6.01% 36 Ill. 6.25% % 8.19% 10 Ind. 7.00% 2 None 7.00% 21 Iowa 6.00% % 6.78% 27 Kans. 6.15% % 8.20% 9 Ky. 6.00% 16 None 6.00% 37 La. 4.00% % 8.91% 4 Maine 5.50% 29 None 5.50% 42 Md. 6.00% 16 None 6.00% 37 Mass. 6.25% 12 None 6.25% 33 Mich. 6.00% 16 None 6.00% 37 Minn % % 7.20% 17 Miss. 7.00% % 7.07% 20 Mo % % 7.81% 14 Mont. (d) None -- None None -- Nebr. 5.50% % 6.80% 26 Nev. 6.85% % 7.94% 13 N.H. None -- None 0.00% -- N.J. (e) 7.00% % 6.97% 23 N.M. (c) 5.125% % 7.35% 16 N.Y. 4.00% % 8.48% 7 General Sales Taxes

32 Table 19. Continued and Local Sales Tax Rates As of Jan 1, 2015 Tax Rate Avg. Local Tax Rate (a) Combined Rate N.C. 4.75% % 6.90% 25 N.D. 5.00% % 6.56% 30 Ohio 5.75% % 7.10% 19 Okla. 4.50% % 8.77% 6 Ore. None -- None None -- Pa. 6.00% % 6.34% 32 R.I. 7.00% 2 None 7.00% 21 S.C. 6.00% % 7.13% 18 S.D. (c) 4.00% % 5.83% 40 Tenn. 7.00% % 9.45% 1 Tex. 6.25% % 8.05% 12 Utah (b) 5.95% % 6.68% 28 Vt. 6.00% % 6.14% 34 Va. (b) 5.30% % 5.63% 41 Wash. 6.50% % 8.89% 5 W.Va. 6.00% % 6.07% 35 Wis. 5.00% % 5.43% 44 Wyo. 4.00% % 5.47% 43 D.C. 5.75% (28) % (41) (a) City, county, and municipal rates vary. These rates are weighted by population to compute an average local tax rate. (b) Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1%), Utah (1.25%), and Virginia (1%). We include these in their state sales taxes. (c) The sales taxes in Hawaii, New Mexico, and South Dakota have broad bases that include many business-to-business services. (d) Due to data limitations, the table does not include sales taxes in local resort areas in Montana. (e) Some counties in New Jersey are not subject to statewide sales tax rates and collect a local rate of 3.5%. Their average local score is represented as a negative. Note: D.C. s rank does not affect other states rankings, but the figure in parentheses indicates where it would rank if included. Source: Sales Tax Clearing House; Tax Foundation. General Sales Taxes

33 Table 20. General Sales Tax Collections Per Capita Fiscal Year 2013 Collections Per Capita U.S. $809 Ala. $ Alaska (a) $0 -- Ariz. $ Ark. $ Calif. $ Colo. $ Conn. $1,073 6 Del. (a) $0 -- Fla. $1,069 7 Ga. $ Hawaii (b) $2,108 1 Idaho $ Ill. $ Ind. $1,037 9 Iowa $ Kans. $1, Ky. $ La. $ Maine $ Md. $ Mass. $ Mich. $ Minn. $ Miss. $1,068 8 Mo. $ Collections Per Capita Mont. (a) $0 -- Nebr. $ Nev. $1,312 4 N.H. (a) $0 -- N.J. $ N.M. (b) $ N.Y. $ N.C. $ N.D. $1,781 2 Ohio $ Okla. $ Ore. (a) $0 -- Pa. $ R.I. $ S.C. $ S.D. (b) $1, Tenn. $1, Tex. $ Utah $ Vt. $ Va. $ Wash. $1,604 3 W.Va. $ Wis. $ Wyo. $1,212 5 (a) has no state-level general sales tax. (b) The sales taxes in Hawaii, New Mexico, and South Dakota have broad bases that include many services, so figures are not strictly comparable to other states. Note: Some states levy gross receipts taxes in addition to sales taxes. The U.S. Census Bureau includes some of these in sales tax collections data. See Table 18 for information on gross receipts taxes. See Table 39 for average people per household by state. D.C. is designated as a local entity by the U.S. Census Bureau and thus not included here. Source: U.S. Census Bureau; Tax Foundation. General Sales Taxes

34 Table 21. and Local General Sales Tax Collections Per Capita Fiscal Year 2012 Collections Per Capita U.S. $1,007 Ala. $ Alaska $ Ariz. $1, Ark. $1, Calif. $1, Colo. $1, Conn. $1, Del. $0 -- Fla. $1, Ga. $ Hawaii $2,088 2 Idaho $ Ill. $ Ind. $1, Iowa $1, Kans. $1, Ky. $ La. $1,451 5 Maine $ Md. $ Mass. $ Mich. $ Minn. $ Miss. $1, Mo. $ Collections Per Capita Mont. $0 -- Nebr. $1, Nev. $1,374 8 N.H. $0 -- N.J. $ N.M. $1,407 6 N.Y. $1, N.C. $ N.D. $1,850 4 Ohio $ Okla. $1, Ore. $0 -- Pa. $ R.I. $ S.C. $ S.D. $1,382 7 Tenn. $1,325 9 Tex. $1, Utah $ Vt. $ Va. $ Wash. $1,907 3 W.Va. $ Wis. $ Wyo. $2,103 1 D.C. $1,773 (5) Note: Some states levy gross receipts taxes in addition to sales taxes. The U.S. Census Bureau includes some of these in sales tax collections data. See Table 18 for information on gross receipts taxes. See Table 39 for average people per household by state. D.C. s rank does not affect other states rankings, but the figure in parentheses indicates where it would rank if included. Source: U.S. Census Bureau; Tax Foundation. General Sales Taxes

35 Table 22. Gasoline Tax Rates (Cents Per Gallon) As of January 1, 2015 Excise Tax Other Taxes and Fees Total Federal Ala Alaska Ariz Ark Calif Colo Conn Del Fla Ga Hawaii Idaho Ill Ind Iowa Kans Ky La Maine Md Mass Mich Minn Miss Mo Mont Nebr Nev N.H N.J N.M N.Y N.C N.D Ohio Excise Taxes

36 Table 22. Continued Gasoline Tax Rates (Cents Per Gallon) As of January 1, 2015 Excise Tax Other Taxes and Fees Total Okla Ore Pa R.I S.C S.D Tenn Tex Utah Vt Va Wash W.Va Wis Wyo D.C (32) Note: The American Petroleum Institute (API) has developed a methodology for determining the average tax rate on a gallon of fuel. Rates may include any of the following: excise taxes, environmental fees, storage tank taxes, other fees or taxes, and general sales taxes. In states where gasoline is subject to the general sales tax, or where the fuel tax is based on the average sale price. The average rate determined by API is sensitive to changes in the price of gasoline. California, Connecticut, Georgia, Illinois, Indiana, Michigan, and New York fully or partially apply general sales taxes to the purchase of gasoline. Source: American Petroleum Institute. Excise Taxes

37 Table 23. Share of and Local Road Spending Covered by and Local Tolls, User Fees, and User Taxes Fiscal Year 2012 Tolls & User Fees Gasoline & License Taxes Total, Tolls, User Fees, & User Taxes U.S. 8.4% 41.5% 49.9% Ala. 0.4% % 38.2% 29 Alaska 5.3% % 14.2% 50 Ariz. 0.6% % 46.8% 13 Ark. 0.4% % 43.5% 15 Calif. 3.5% % 58.1% 6 Colo. 5.7% % 53.7% 9 Conn. 0.1% % 40.5% 24 Del. 38.5% % 61.2% 47 Fla. 16.0% % 71.7% 5 Ga. 1.1% % 44.0% 16 Hawaii 0.7% % 86.4% 1 Idaho 3.8% % 46.2% 18 Ill. 10.1% % 53.5% 14 Ind. 0.2% % 42.7% 17 Iowa 0.4% % 41.8% 21 Kans. 5.2% % 40.6% 30 Ky. 0.2% % 41.3% 22 La. 1.8% % 27.5% 43 Maine 13.2% % 51.6% 27 Md. 8.9% % 32.2% 46 Mass. 19.4% % 59.2% 26 Mich. 4.0% % 60.8% 3 Minn. 1.5% % 43.1% 20 Miss. 0.2% % 32.4% 36 Mo. 0.9% % 34.8% 33 Mont. 1.4% % 35.8% 32 Nebr. 3.4% % 45.2% 19 Nev. 0.7% % 32.7% 38 N.H. 20.5% % 52.5% 37 N.J. 34.8% % 62.6% 41 N.M. 1.2% % 34.5% 35 N.Y. 32.5% % 63.4% 39 N.C. 0.4% % 64.0% 2 N.D. 2.0% % 26.0% 45 Ohio 5.3% % 52.0% 12 Excise Taxes

38 Table 23. Continued Share of and Local Road Spending Covered by and Local Tolls, User Fees, and User Taxes Fiscal Year 2012 Tolls & User Fees Gasoline & License Taxes Total, Tolls, User Fees, & User Taxes Okla. 10.0% % 58.3% 8 Ore. 3.7% % 59.4% 4 Pa. 10.5% % 44.1% 34 R.I. 4.4% % 44.3% 25 S.C. 3.9% % 50.7% 11 S.D. 1.0% % 23.5% 48 Tenn. 0.1% % 51.0% 7 Tex. 11.3% % 58.3% 10 Utah 1.9% % 29.0% 42 Vt. 0.4% % 26.1% 44 Va. 3.3% % 38.2% 31 Wash. 7.4% % 48.2% 23 W.Va. 7.7% % 37.9% 40 Wis. 4.1% % 42.0% 28 Wyo. 1.4% % 21.0% 49 D.C. 0.0% (50) 10.5% 10.5% (50) Note: Table includes state and local road expenses but excludes federal aid. For more information, see Tax Foundation Fiscal Fact No. 410 (Jan. 2014). D.C. s rank does not affect other states rankings, but the figures in parentheses indicate where it would rank if included. Source: U.S. Census Bureau; Federal Highway Administration; Tax Foundation. Excise Taxes

39 Table 24. Cigarette Excise Tax Rates (Dollars Per 20-Pack) As of January 1, 2015 Tax Rate Federal $ Ala. $ Alaska $ Ariz. $ Ark. $ Calif. $ Colo. $ Conn. $ Del. $ Fla. $ Ga. $ Hawaii $ Idaho $ Ill. $ Ind. $ Iowa $ Kans. $ Ky. $ La. $ Maine $ Md. $ Mass. $ Mich. $ Minn. $ Miss. $ Mo. $ Tax Rate Mont. $ Nebr. $ Nev. $ N.H. $ N.J. $ N.M. $ N.Y. $ N.C. $ N.D. $ Ohio $ Okla. $ Ore. $ Pa. $ R.I. $ S.C. $ S.D. $ Tenn. $ Tex. $ Utah $ Vt. $ Va. $ Wash. $ W.Va. $ Wis. $ Wyo. $ D.C. $2.50 (11) Note: Local taxes are not included and can be substantial. D.C. s rank does not affect other states rankings, but the figure in parentheses indicates where it would rank if included. Source: RJ Reynolds; state revenue departments; Tax Foundation. Excise Taxes

40 Table 25. Spirits Excise Tax Rates (Dollars Per Gallon) As of January 1, 2015 Tax Rate Federal $13.50 Ala. (b) $ Alaska (a) $ Ariz. $ Ark. (d, e) $ Calif. (a) $ Colo. $ Conn. (a) $ Del. (a) $ Fla. (a) $ Ga. (a) $ Hawaii $ Idaho (b) $ Ill. (a) $ Ind. (a) $ Iowa (b) $ Kans. $ Ky. (c) $ La. (a) $ Maine (b) $ Md. (a, e) $ Mass. (a) $ Mich. (b) $ Minn. (d, e) $ Miss. (b) $ Mo. $ Tax Rate Mont. (b) $ Nebr. $ Nev. (a) $ N.H. (b) $ N.J. $ N.M. $ N.Y. (a) $ N.C. (b) $ N.D. (a, e) $ Ohio (b) $ Okla. $ Ore. (b) $ Pa. (b) $ R.I. (a) $ S.C. (d) $ S.D. (a, e) $ Tenn. (d) $ Tex. (a) $ Utah (b) $ Vt. (b) $ Va. (b) $ Wash. (e, f) $ W.Va. (b) $ Wis. $ Wyo. (b) $ D.C. (e) $5.37 (30) (a) Different rates are also applicable according to alcohol content, place of production, size of container, or place purchased (on- or off-premise or onboard airlines). (b) s where the government controls sales. In these control states, products are subject to ad valorem mark-up and excise taxes. The excise tax rate is calculated using a methodology developed by the Distilled Spirits Council of the United s. (c) Includes the wholesale tax rate of 11%, converted to a gallonage excise tax rate. (d) Includes case fees and/or bottle fees which may vary with the size of container. (e) Includes sales taxes specific to alcoholic beverages. (f) Includes the retail (17%) and distributor (10%) license fees, converted into a gallonage excise tax rate. Note: Rates are those applicable to off-premise sales of 40% alcohol by volume (a.b.v.) distilled spirits in 750ml containers. D.C. s rank does not affect other states rankings, but the figure in parentheses indicates where it would rank if included. Source: Distilled Spirits Council of the United s; Tax Foundation. Excise Taxes

41 Table 26. Wine Excise Tax Rates (Dollars Per Gallon) As of January 1, 2015 Tax Rate Federal $1.07 Ala. $ Alaska $ Ariz. $ Ark. (c, b) $ Calif. $ Colo. $ Conn. $ Del. $ Fla. $ Ga. $ Hawaii $ Idaho $ Ill. $ Ind. $ Iowa $ Kans. $ Ky. (d) $ La. $ Maine $ Md. (c) $ Mass. $ Mich. $ Minn. (c, b) $ Miss. (a) Mo. $ Mont. $ (a) Control states, where the government controls all sales. Products can be subject to ad valorem mark-up and excise taxes. (b) Includes case fees and/or bottle fees which may vary with size of container. (c) Includes sales taxes specific to alcoholic beverages. Tax Rate Nebr. $ Nev. $ N.H. (a) N.J. $ N.M. $ N.Y. $ N.C. $ N.D. $ Ohio $ Okla. $ Ore. $ Pa. (a) R.I. $ S.C. $ S.D. (c) $ Tenn. (b) $ Tex. $ Utah (a) Vt. $ Va. $ Wash. $ W.Va. $ Wis. $ Wyo. (a) D.C. (c) $1.61 (7) (d) Includes the wholesale tax rate of 11%, converted into a gallonage excise tax rate. Note: Rates are those applicable to off-premise sales of 11% alcohol by volume (a.b.v.) non-carbonated wine in 750ml containers. s may apply different rates to other wines, such as sparkling wines. Federal rates vary by alcohol content and type of wine, ranging up to $3.15 per gallon for percent alcohol and $3.40 for sparkling wine. D.C. s rank does not affect other states rankings, but the figure in parentheses indicates where it would rank if included. Source: Distilled Spirits Council of the United s; Tax Foundation. Excise Taxes